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A query was raised regarding whether the acquisition of property from a company dedicated to real estate trading is subject to VAT or to Transfer Tax (ITP/AJD). The Directorate General for Taxes (DGT) determines that if the transfer constitutes a second delivery of a building, it will be subject to and exempt from VAT.
Cuestión planteada Sujeción de la entrega al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entidad que vende el inmueble tiene la condición de empresario y sus entregas están sujetas al IVA. Si el inmueble fue adquirido por la entidad para su posterior venta, la transmisión se considera una segunda entrega de edificaciones, la cual está sujeta y exenta de IVA. En este caso, la operación no está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD.
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